In short
- PF (EPF, pension and EDLI) applies to every establishment with 20 or more employees. A smaller one can join voluntarily if the employer and most employees agree. Once covered, it stays covered even if staff numbers fall.
- Since 21 November 2025 PF runs under the Code on Social Security, 2020, which replaced the EPF Act; the new EPF Scheme, 2026 applies from 29 June 2026.
- The wage ceiling is ₹25,000 a month from 17 September 2026 (it was ₹15,000). Employees with PF wages up to ₹25,000 must be enrolled.
- Registration is online in the common Form-I on the Shram Suvidha portal, with no fee. New companies get their PF code through SPICe+ when they are incorporated.
- Every month: file the ECR and pay by the 15th of the next month. Employee 12%, employer 12% (8.33% of it to the pension fund).
When an employer must register
- 20 or more employees in the establishment: PF applies by law. Count the employees as the Code on Social Security defines them, not only those on the permanent payroll.
- Fewer than 20: you can apply for voluntary coverage when the employer and a majority of employees agree.
- Once covered, always covered: the establishment stays covered even if the headcount later falls below 20.
- New companies: registration with EPFO is part of the incorporation form (SPICe+ AGILE-PRO-S) for companies incorporated since 23 February 2020, so the company gets its code with the certificate of incorporation.
The Code applies from the day your establishment reaches 20 employees, and contributions are due from then, so register as soon as you reach that number.
Which employees must be covered: the ₹25,000 wage ceiling
From 17 September 2026 (notification S.O. 5109(E)) the statutory wage ceiling for EPF, EPS and EDLI is ₹25,000 a month. It had been ₹15,000 since 2014.
- Employees whose PF wages are up to ₹25,000 a month must be enrolled from the day they join.
- Employees above ₹25,000 at joining are not covered compulsorily, but they can be covered if you and they choose to; existing members stay members.
- PF wages are not CTC or gross pay: they are basic pay, dearness allowance, retaining allowance and allowances that are not excluded. If excluded items such as HRA and conveyance are more than half of total pay, the excess counts as wages.
| Who pays | Rate | Goes to |
|---|---|---|
| Employee | 12% | The employee's EPF account |
| Employer | 12% | 8.33% to the pension fund (EPS), up to ₹2,083 a month; the rest (3.67%) to EPF |
| Employer, extra | 0.5% EDLI + 0.5% admin charges | Insurance and EPFO's administration; admin charges at least ₹500 a month |
Our PF, ESI and PT calculator works out the employee and employer share for one salary.
What you need for registration
- Name and address of the establishment, its PAN, the nature of business (NIC code) and the date of starting.
- The number of employees, men and women, as on the date of application.
- Details of the employer (proprietor, partners or directors) and the manager, with proof of identity and address of the employer.
- A digital signature (DSC) or e-sign of the employer to submit the form.
- Bank account of the establishment, used for the monthly payments.
How to register on the Shram Suvidha portal
- Open the Shram Suvidha portal (EPFO's "Employer Registration" link leads there) and sign up with the employer's details.
- Fill in the common registration form, Form-I: one form under the Code for EPFO and ESIC.
- Upload the documents and sign with DSC or e-sign.
- The registration certificate (Form-III) is issued within 7 days; if it is not, the registration is treated as granted and the certificate is generated by the system.
- Sign in to the EPFO employer portal with the establishment's PF code, add the authorised signatories and the bank account, and start adding employees.
There is no government fee for PF registration.
After registration: the monthly duties
| Duty | When |
|---|---|
| UAN for every new joiner | Generate it or link the existing UAN, with Aadhaar and KYC approved, so the employee can appear in the ECR |
| Joiners and leavers | Within 15 days of the end of the month |
| ECR (electronic challan cum return) and payment | By the 15th of the following month, for example October wages by 15 November |
| Return filed late | A fee of ₹500 a day, up to that month's admin charges |
| Payment made late | Damages of 0.25% to 1% of the arrears a month, depending on the delay, plus interest |
Questions people ask
Is PF registration compulsory for 10 employees?
No. PF becomes compulsory at 20 employees. With fewer you can register voluntarily if the employer and most employees agree. ESI is different: it applies from 10 employees in covered areas.
What is the PF wage ceiling now?
₹25,000 a month from 17 September 2026 (S.O. 5109(E)). Employees with PF wages up to ₹25,000 must be enrolled, and the maximum pension (EPS) contribution is now ₹2,083 a month.
Is there a fee for PF registration?
No. The government charges no fee. You pay only the monthly contributions and charges once registered.
Does a new company need a separate PF registration?
Companies incorporated through SPICe+ get their EPFO registration in the same application (AGILE-PRO-S), so there is usually nothing separate to apply for. Firms, LLPs and proprietors register on the Shram Suvidha portal.
By when must PF be paid each month?
By the 15th of the following month, with the ECR. Late payment attracts damages and interest, and a late return a fee of ₹500 a day up to that month's admin charges.
What changed with the Labour Codes?
Since 21 November 2025 PF runs under the Code on Social Security, 2020 instead of the EPF Act, with the EPF Scheme, 2026 from 29 June 2026 and one common registration form for EPFO and ESIC. The contribution rates stayed the same; the wage ceiling rose to ₹25,000 on 17 September 2026.
Sources
Written from these official pages and notifications, checked on 4 Nov 2026. Rules change by notification: before you act, check the latest position or ask us.
- EPFO: employer registration and services
- Shram Suvidha portal: common registration (Form-I)
- EPFO circular: wage ceiling ₹25,000 from 17 Sep 2026 (S.O. 5109(E))
- EPFO: FAQs on the ₹25,000 wage ceiling and contribution rates
- Gazette: Employees' Provident Fund Scheme, 2026 (G.S.R. 525(E))
- Gazette: Social Security (Central) Rules, 2026 (G.S.R. 344(E))
- PIB: provisions of the Labour Codes, in force from 21 Nov 2025 (copy on EPFO's site)
General information, not legal or tax advice for your case. Parishrama Consulting Services is a private firm, not a government office.